DAR Doctoral Seminar in Zurich

In late October, several DART students took the opportunity to participate in the doctoral seminar organized by DART’s Swiss partner network DAR. The seminar, held by Haresh Sapra (Booth School of Business, University of Chicago), was on “Analytical Research in Financial Accounting: Accounting Measurement and Real Effects.” The class format was a mixture of lectures and discussions. In the seminar, Sapra provided a real-effects perspective on accounting measurement and disclosure, covering such topics as signaling versus signal jamming, the imprecision of accounting measurements, the costs and benefits of increased transparency, financial reporting, and mark-to-market accounting. In addition to the seminar, Sapra also presented his latest research paper, “Accounting versus Prudential Regulation,” which was co-authored with Jeremy Bertomeu and Lucas Mahieux.